166. Deputy Colm Keaveney asked the Minister for Finance if his attention has been drawn to the fact that when printed matter is purchased and downloaded via the Internet it is considered to be a service within the meaning of electronically supplied services in the Fourth Schedule to the VAT Act, 1972 (as amended); in view of the fact that this has the effect of discouraging the use of e-books by schools in place of printed books, if he will consider altering the aforementioned Schedule so that e-books would no longer be considered a service and instead be zero rated as with printed material; if he will consider a derogation for education ebooks in this manner; and if he will make a statement on the matter. [48889/13]

Summary

166. Deputy Colm Keaveney asked the Minister for Finance if his attention has been drawn to the fact that when printed matter is purchased and downloaded via the Internet it is considered to be a service within the meaning of electronically supplied services in the Fourth Schedule to the VAT Act, 1972 (as amended); in view of the fact that this has the effect of discouraging the use of e-books by schools in place of printed books, if he will consider altering the aforementioned Schedule so that e-books would no longer be considered a service and instead be zero rated as with printed material; if he will consider a derogation for education ebooks in this manner; and if he will make a statement on the matter. [48889/13]

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